https://www.taxtmi.com/caselaws?id=67287 A four-day delay in filing an appeal was condoned because the assessee showed sufficient cause through a written explanation that the order and papers were believed to have been received on 29 April 1974. The mistaken belief created a bona fide impression about the filing period, and the short delay, together with communication to counsel, was treated as adequate proof of absence of negligence, inaction, or lack of bona fides. Applying a liberal approach to "sufficient cause" in order to advance substantial justice, the delay was held properly condoned. en-us Fri, 17 Dec 1976 00:00:00 +0530 Wed, 09 Mar 2011 18:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67287 A four-day delay in filing an appeal was condoned because the assessee showed sufficient cause through a written explanation that the order and papers were believed to have been received on 29 April 1974. The mistaken belief created a bona fide impression about the filing period, and the short delay, together with communication to counsel, was treated as adequate proof of absence of negligence, inaction, or lack of bona fides. Applying a liberal approach to "sufficient cause" in order to advance substantial justice, the delay was held properly condoned. Case-Laws Income Tax Fri, 17 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67287